Dortmund are currently looking for a winger. Gnabry and Neymar have been entered as most recent rumours on Transfermarkt. Gnabry is a realistic rumour maybe but I don't think the same about Neymar. Because his salary demand would be huge and he is already making more than 50 million euros per year. Dortmund are paying Haller the biggest amount of salary now which is 11 million euros per year. I don't think Dortmund are interested in any experienced world star transfer now.
Because they don't have the aim of building a squad whose quality is nearly the same as Bayern Munich in the first place.
Borussia Dortmund are known for polishing young talents who have yet to shine. Neymar is a really great soccer player. But I don't think Borussia Dortmund will sign him because this kind of transfer doesn't seem to be in line with their transfer policy. Also, I'm not sure that Paris Saint-Germain will approve this transfer. Because Messi has gone to America. And Mbappe is creating problems by not signing a new contract. In this situation, only Neymar is left for them. I think Paris Saint-Germain might want to keep Neymar in the team. A big change in the squad could have more negative consequences for them.
If Borussia Dortmund wants to get a winger and Serge Gnabry is in the transfer market I do think there will be any need to go for Neymar Jnr when Gnabry is available for sale.
Neymar's wages demand is I think is to staggering for any European club to go for his services at this time and age of his career. The Brazilian winger constant injury which has denied him the opportunity of becoming more successful than he is currently is another reason why most European clubs wouldn't want to sign him. If there's any chances that he's gonna leave PSG this summer, then it must be one of the Saudi clubs that'll will sign him
Neymar was getting paid well at Paris SG. There are few clubs that can give this salary in Europe. Therefore, if Paris leaves SG, the league he will go to will probably be the Saudi Arabian league. I'm sure they can give him big bucks. Due to his constant injuries, European teams are very hesitant to take him. When his high salary is added to this, the only way for Neymar is Saudi Arabia.